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PCSGP CSA TAP Sub-Grant Use of Funds

Information regarding the Use of Funds for the Public Charter School Grant Program (PCSGP) Sub-Grants including allowable and non-allowable expenses.

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Use of Funds Guidance

1. How may sub-grantees use PCSGP CSA TAP Sub-Grant funds?

The Public Charter Schools Grant Program (PCSGP) Charter School Authorizer (CSA) Technical Assistance Provider (TAP) is a sub-grant program funded by the federal Charter Schools Program, authorized under Title IV, Part C of the Elementary and Secondary Education Act (ESEA) of 1965, as amended by the Every Student Succeeds Act (ESSA) (20 United States Code [USC] sections 7221–7221j). Pursuant to 20 USC Section 7221b(b)(2), PCSGP funds may be used to provide technical assistance for charter schools, including activities supported by the PCSGP CSA TAP Sub-Grant.

Sub-grantees may only use sub-grant funds as stated in their approved PCSGP budget. The PCSGP funds must supplement, not supplant, existing services and may not be used to supplant federal, state, local, or nonfederal funds. Sub-grantees may not use PCSGP funds to pay for existing levels of service funded from any other source. Supplanting is the use of PCSGP funds to pay for costs that would normally be paid using state or local funds.

2. How may PCSGP CSA TAP Sub-Grant funds be used?
  • Certificated/classified salaries and associated benefits charged to the sub-grant must be documented with detailed time and effort reports for only those tasks associated with the sub-grant. Sub-grant funds may not be used to supplant duties not associated with the sub-grant.
  • Supplies must be limited and required to complete the tasks associated with the sub-grant. Equipment cannot be purchased with the sub-grant funds.
  • Travel expenses charged to the grant cannot exceed approved California Travel Rates. See Appendix C of the PCSGP 2021–23 Charter School Authorizer Technical Assistance Provider Request for Applications (RFA) for current allowable travel rates. All travel costs charged to the sub-grant must be reasonable and necessary to complete the sub-grant tasks. Food not associated with travel costs and per diem expenses cannot be charged to the sub-grant.
  • Collaborating local educational agency's (LEA's) salaries hired to support the primary sub-grantee cannot exceed 25 percent of the available funding. Collaborating LEAs must be approved by the California Department of Education (CDE) prior to the execution of the sub-grant. The cost of preparing the RFA cannot be charged to the grant.
  • Copy charges must be limited to only those items needed to complete the tasks associated with the sub-grant.
  • Indirect costs may be claimed by the sub-grant lead only (not collaborating partner LEAs or agencies) and are limited to that lead sub-grantee's CDE-approved Indirect Cost Rate (ICR) as found at Indirect Cost Rates (ICR) for the applicable fiscal year in which the funds are expended. If the sub-grantee does not have a current CDE-approved ICR, and has never received one, the sub-grantee may begin to charge indirect costs at a preliminary de minimis rate of 10 percent. For assistance in determining indirect cost rates please email PCSGPGeneral@cde.ca.gov.

Object Code Budget Categories
Object Code Description of the Budget Category
1000 Certificated Salaries: Salaries that require a credential or permit issued by the Commission on Teacher Credentialing. List all certificated employees supporting CSA TAP Sub-Grant activities, including percentage or fraction of full time equivalent (FTE) and rate of pay per day, month, and/or annual salary. (Funds in this category are not intended to supplant current fixed costs.)
2000 Classified Salaries: Salaries for services that do not require a credential or permit issued by the Commission on Teacher Credentialing. List all classified employees supporting CSA TAP Sub-Grant activities, including percentage of FTE, and rate of pay per day, month and/or year. (Funds in this category are not intended to supplant current fixed costs.)
3000 Employee Benefits: Record the employer’s contributions to retirement plans and health and welfare benefits. List and include the percentage and dollar amount for each employee benefit being claimed.
4000 Books and Supplies: Record expenditures for materials and supplies, and other non­capitalized material and supplies necessary to meet the objectives of the sub-grant. This category also includes supplies used in support services and auxiliary programs, publications, and subscriptions necessary to operate an office to support CSA TAP Sub-Grant activities. Equipment purchases are not allowed under this sub-grant.
5000

Services and Other Operating Expenditures: Record expenditures for travel, and CDE approved sub-sub-grants.

Travel and Conferences: Include expenditures incurred by/for employees and other representatives of the applicant for travel to provide technical assistance and professional development in the respective regions, including lodging, mileage, parking, bridge tolls, and/or car rental(s), necessary to meet the objectives of the program. Receipts are required to be kept on file by the sub-grantee for audit purposes.

6000 Capital Outlay Equipment: Capital Outlay is not allowable under this sub-grant.
7000 Indirect Costs: Indirect costs are agency-wide, general management costs (i.e., activities for the direction and control of the agency as a whole). General management costs consist of administrative activities necessary for the general operation of the agency, such as accounting, budgeting, payroll preparation, personnel services, purchasing, and centralized data processing. All indirect costs must be charged against eligible program expenditures, in compliance with state and federal law and regulations, and aligned with standard accounting practices. Please see additional information on rates, eligible program expenditures, and other guidance at Frequently Asked Questions about Indirect Costs.
3. What other factors may impact eligibility of expenditures for reimbursement?
  • Costs incurred must be obligated during the grant project period in order to be eligible for reimbursement. Therefore, costs related to developing the sub-grant application or for services rendered beyond the duration of the grant project period are not allowable.
  • Purchases or contracts for goods and services must follow pertinent procurement regulations. Procurement regulations ensure the appropriate use of federal funds, prevent conflicts of interest, and promote open competition between vendors offering similar goods and services. Most, if not all, purchases under the grant must comply with appropriate procurement regulations. Additional information on procurement in Form 6T – Sub-Grant Conditions and Assurances of the 2021–23 PCSGP Charter School Authorizer Technical Assistance Provider Request for Applications. This requirement is provided for in the following passage from the electronic Code of Federal Regulations at Electronic Code of Federal Regulations (eCFR) External link opens in new window or tab..
  • All purchases must be reasonable and necessary to the completion of the grant objectives. Goods and services purchased using grant funds should correlate to some need reflected in the sub-grant application. Expenses will be questioned if they appear to be unreasonable or unnecessary to the completion of the sub-grant objectives.
4. Are indirect costs allowable?

Yes, see additional information in Section 2 above. Indirect costs must be included in the sub-grantee’s approved budget, submitted with the initial Public Charter Schools Grant Program Charter School Authorizer Technical Assistance Provider sub-grant application, and may not be added through subsequent budget revisions.

5. Are out-of-state agreements allowable?

Pursuant to the Public Charter Schools Grant Program 2021–23 Charter School Authorizer Technical Assistance Provider Request for Applications, “The sub-grantee shall not enter into agreements related to products and/or services of this sub-grant with any out-of-state agency or organization. Any out-of-state agency or organization shall negotiate with the California Department of Education for products and/or services pertaining to this sub-grant.”


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Non-Allowable Expenditures

In an effort to provide clear guidance, the California Department of Education (CDE) has determined that the items on this list would be considered non-allowable expenditures of Public Charter Schools Grant Program (PCSGP) Charter School Authorizer Technical Assistance Provider Sub-Grant funds. While this is not a complete list of non-allowable items, the list does provide some guidance regarding commonly seen non-allowable expenditures. If there is a question regarding an allowable expenditure, it is advised that you contact the PCSGP Grant unit at PCSGPGeneral@cde.ca.gov.

  • Alcohol
  • Contingency or “petty cash” funds
  • Contributions and donations to others
  • Entertainment costs of any type
  • Equipment, including capital outlay equipment
  • Fines and penalties such as late fees, bounced check fees
  • Food, unless associated with per diem travel expenses
  • Fund raising
  • Gifts, door prizes, etc.
  • Grant Writer fees
  • Interest and other financial costs
  • Legal fees for litigation or disputes
  • Post-retirement health benefit (PRHB) costs (Code of Federal Regulations, Title 2 [2 CFR] Section 200.431[h])
  • Promotional items, such as T-shirts, pens, cups, key chains, and other memorabilia
  • Separation leave costs (2 CFR Section 200.431[b])
  • Severance costs (2 CFR Section 200.431[i])
  • Out of state or out of country travel
  • Others, as evaluated on a case-by-case basis

All costs charged to the sub-grant must be reasonable, necessary, and allocable to meet the objectives of the grant. All requested items must also appear in the approved sub-grant application budget.

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Travel Expenses

Travel and Per Diem Limitations

A summary of the State of California Short-term Travel Expense Reimbursement Program Administered by the California Department of Human Resources (CalHR).

Reimbursement for travel is governed by the terms of the current Memorandum of Understanding and the applicable Government Code sections and CalHR Rules. Reimbursement for transportation expenses will be based on the method of transportation that is in the best interest of the state, considering both direct expense and the employee's time. Rates, time frames, and requirements are applicable to all contractors and subcontractors. Additional details applicable to the travel reimbursement program may be found in the California Code of Regulations, Title 2, Division 1, Chapter 3, Article 2 (requirements applicable to excluded employees).

*Rates listed below are as of June 2021. All rates are based on current state rates and are subject to change. Contractor will be paid the current state rates as established by the CalHR. To check the current state rates for travel, visit CalHR Travel Reimbursements External link opens in new window or tab..

Conditions of Travel

Reimbursement shall not be made for meal and lodging expenses incurred within 50 miles of home or headquarters. The CDE may approve meals and/or lodging for employees on travel status away from, but within 50 miles of, home or headquarters. Delegation does not extend to the approval of meals or lodging at either the home or headquarters location.

Lodging Reimbursement Rates – In State

Applicable when state business requires an overnight stay and the employee uses a good, moderately priced commercial lodging establishment (hotel, motel, bed and breakfast, or public campground) that caters to the short-term traveler.

Trips of Less Than 24 Hours

For travel lasting less than 24 hours, employees may claim breakfast and/or dinner (as noted above), based on the following timeframes:

  • Trip begins at or before 6 a.m. and ends at or after 9 a.m. - Breakfast may be claimed
  • Trip begins at or before 4 p.m. and ends at or after 7 p.m. - Dinner may be claimed

Lunch or incidentals may not be claimed on one day trips. When trips are less than 24 hours and there's no overnight stay, meals claimed are taxable.

Meals provided by the state, meals included in hotel expenses or conference fees, meals included in transportation costs such as airline tickets, or meals that are otherwise provided may not be claimed. Snacks and continental breakfasts such as rolls, juice, and coffee are not considered to be meals.

Note: No meal expense may be claimed or reimbursed more than once in any given 24-hour period.

Lodging Reimbursement – (Receipts Required)

  • Statewide (except as noted below): up to $90 per night + tax*
  • Napa, Riverside, and Sacramento Counties: up to $95 per night + tax*
  • Marin County: up to $110 per night + tax*
  • Los Angeles, Orange, and Ventura Counties, and Edwards AFB (excluding the City of Santa Monica): up to $120 per night + tax*
  • Monterey and San Diego: up to $125 per night + tax*
  • Alameda, San Mateo, and Santa Clara: up to $140 per night + tax*
  • City of Santa Monica: up to $150 per night + tax*
  • San Francisco County: up to $250 per night + tax*

Note: Travelers who do not provide a lodging receipt are eligible to claim meals/incidentals only as appropriate to the time frames of travel (see below for rates and time frames).

Mileage Reimbursement Rates

All privately owned vehicle mileage driven on State business is subject to advanced approval by the appointing authority. The rate claimed shall be considered full reimbursement for all costs related to the operation and maintenance of the vehicle, including both liability and comprehensive insurance.

  • Automobile: $0.56 per mile*

If dropped off and picked up at a common carrier and no parking expense is claimed, mileage to and from the common carrier may be claimed at the above appropriate rate times twice the number of miles you actually occupy the vehicle (pays for each round trip).

Meals and Incidentals – Each 24-Hour Period

  • Breakfast: actual expense up to $7.00*
  • Lunch: actual expense up to $11.00*
  • Dinner: actual expense up to $23.00*
  • Incidentals: actual expense up to $5.00*

Note: YOU must retain all meal receipts for audit by the state or the Internal Revenue Service.

Trips of 24 Hours or More

For travel lasting 24 hours or more, employees may claim meals (as noted above), based on the following timeframes:

First day of travel
  • Trip begins at or before 6 a.m. - Breakfast may be claimed
  • Trip begins at or before 11 a.m. - Lunch may be claimed
  • Trip begins at or before 5 p.m. - Dinner may be claimed
Continuing after 24 hours
  • Trip ends at or after 8 a.m. - Breakfast may be claimed
  • Trip ends at or after 2 p.m. - Lunch may be claimed
  • Trip ends at or after 7 p.m. - Dinner may be claimed

Note: No meal expense may be claimed or reimbursed more than once in any given 24-hour period.

Conferences/Conventions

Rooms that are contracted by the sponsors for the event:

  • State sponsored: With receipt, up to $110.00 + tax
  • Non-state sponsored: With receipt, up to the rate contracted for the event

Out-of-State Travel

  • Lodging with receipt: actual expense (subject to CDE approval)
  • Meals/incidentals: same rates/requirements as in-state reimbursement
  • Lodging without a receipt: lodging, meals and incidentals will be reimbursed based on in-state rates and policies (subject to CDE approval)
  • As of July 2021, state-funded travel to the following states is banned: Alabama, Arkansas, Florida, Idaho, Iowa, Kansas, Kentucky, Mississippi, Montana, North Carolina, North Dakota, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, and West Virginia

Out of Country Travel

  • Lodging with receipt: actual expense (subject to CDE approval)
  • Meals/incidentals: actual expense up to U.S. State Department Foreign per diem rates (meal/incidental rates) in effect at the time of travel for the specific foreign location.

Receipts/Miscellaneous

Receipts are required for each item for expense for street car, ferry fares, bridge and road tolls, local transit, taxi, shuttle, or hotel bus, and parking over $10, business phone calls over $5, all gas for rental cars and all lodging, regardless of amount. Keep all receipts. The CDE may require submission of receipts with invoices. All business expenses are to be incurred as a result of conducting state business, and are subject to review/verification by the CDE. Contractors/subcontractors are subject to the same rules and requirements if they are reimbursed for travel. Meals when the individual is not on travel status and refreshments or break service at meetings are not reimbursable.

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Return to PCSGP CSA TAP Sub-Grant Resources

Questions:   PCSGP Office | PCSGPGeneral@cde.ca.gov | 916-322-6029
Last Reviewed: Friday, December 10, 2021
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